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In light of this understanding of 170, it is readily apparent that petitioners' payments to the Church do not qualify as "contribution[s] or gift[s]." As cheap authentic jordans free shipping the Tax Court found, these payments were part of a quintessential quid pro quo exchange: in return for their cheap jordans online money, petitioners received an identifiable benefit, namely, auditing and training sessions. The Church established fixed price schedules for auditing and training sessions in each branch church; it calibrated particular prices to auditing or training sessions of particular lengths and levels of sophistication; it returned a refund if auditing and training services went unperformed; it distributed "account cards" on which persons who had paid money to the Church could monitor what prepaid cheap jordans services they had not yet claimed; and it categorically barred provision of auditing or training sessions for free. [9] Each of these practices reveals the inherently reciprocal nature of the exchange.
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